A E INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) There is no dispute that against the impugned order dated 23rd October, 1987 at Exhibit N an appeal lies to the Collector of Customs (Appeals) Bombay. If so, I see no good and valid reason why the petitioners should not prefer appeal against the impugned order, if they feel aggrieved thereby. The impugned order discloses reasons in support thereof. It also disclosed application of mind. It may be that the order may or may not stand the test of judicial scrutiny or the scrutiny by the appellate authority. That, however, is no reason why the petitioners should ignore the statutory remedies and rush to this Court under Article 226 of the Constitution - all the more so when in an appeal provided by the statute all questions both of law and fact are open for consideration, appreciation and adjudication.

(2.) One more point. In the process of the petitioners approaching this Court, the appeal, if now filed, would be beyond the period of limitation. This delay is on the only ground that the petitioners have, instead of preferring appeal, approached this Court under Article 226 of the Constitution. This delay deserves to be condoned provided the appeal is filed within the time directed below.

(3.) Hence order :